Objectives   An audit or investigation of a client’s potential investment or the duty to gather necessary information on actual or potential risks involved in an investment whether for a merger, acquisition, purchase of an asset, etc.     Methodology   • Review of audited financial statements, expenses, liabilities, fixed assets, debtors/receivables, legal status of the company • Management review • Chart of accounts and other major financial line items • Major off-balance sheet exposure • Commercial viability of the company in terms of products, services and major contracts • Advising on major issues facing the company • Advising during the acquisition or merger process • Post merger or acquisition services     Deliverables   • Financial and commercial Due Diligence report and key financial calculations.